The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

No abstract

Indonesian arabica coffee is now a special coffee and is the best type of coffee, with a distinctive aroma because it has a special market. Its potential development in Indonesia is still very open, especially with the shift of ordinary coffee consumers to specialty coffee. This study aims to analyze the sustainability of Bawakaraeng Arabica coffee farming. This research was conducted in Sinjai Barat Subdistrict, Sinjai Regency, which took place from May to August 2017. Sampling / respondents were conducted randomly as many as 60 farmers. The data obtained were analyzed using the Multidimensional Scaling (MDS) approach which was the development of the Raled SBH method. The results showed that the production and income of Bawakaraeng Arabica coffee farming was less profitable for farmers because income per month for arabica coffee (peco) was approximately Rp. 340,981 and for Arabica coffee (logs) income per month Rp. 439,618, this is far below the minimum wage (UMP) of South Sulawesi province of Rp. 2,435,625 per month. Development of Arabica Bawakaraeng coffee farming based on ecological dimensions, economic dimensions, socio-cultural dimensions, infrastructure and technology dimensions, unsustainable legal and institutional dimensions.

Penelitian dilaksanakan di Desa Balantang Kecamatan Malili Kabupaten Luwu Timur, pada Mei sampai Februari 2018, dengan tujuan mengetahui kondisi sosial ekonomi nelayan dan tingkat penyerapan pangan rumah tangga nelayan. Lokasi penelitian dipilih secara sengaja berdasarkan penduduknya yang mayoritas nelayan berjumlah 604 KK. Responden dipilih secara acak sebesar 10% dari popolasi yaitu 60 KK. Data bersumber dari data primer yaitu data yang diperoleh secara langsung dari responden melalui wawancara dengan berpedoman pada daftar pertanyaan serta observasi lapangan, sedangkan data sekunder diperoleh dari instansi terkait yang berhubungan dengan penelitian ini. Penelitian mengunakan metode analisis pengukuran tingkat penyerapan pangan rumah tangga nelayan tipe agroekosistem pesisir. Hasil penelitian menunjukan: 1).  kondisi  sosial ekonomi rumah tangga nelayan adalah rata-rata responden berumur produktif ( 44 tahun), dengan rata-rata tingkat pendidikan SMP, rata-rata jumlah tanggungan keluarga terbanyak 4 orang serta rata-rata pendapatan Rp. 3.508.333,3,- di atas upah minimum Kabupaten (UMK) Luwu Timur 2017 yaitu Rp. 2.468.100,-; 2). Tingkat penyerapan pangan rumah tangga nelayan nilainya 140 tergolong tahan pangan (TP) dengan tingkat kecukupan energi  (TKE) nilainya 60 tergolong sangat tahan pangan (STP), tingkat kecukupan protein (TKP) nilainya 60 tergolong sangat tahan pangan STP), tingkat kecukupan vitamin A (TKVA) nilainya 5 tergolong sangat rawan pangan (SRP) dan penganekaragam pangan (PRP) nilainya 15 tergolong agak rawan pangan (ARP).

The contribution of agriculture in the Cilacap’s GDP has continued decline but agricultural labor is still quite large. It has implications for the future, especially for the welfare of agricultural labor will be decrease. The purpose of this study was to determine the competitive commodities for horticulture in Cilacap and feasibility of investment and development strategy of the competitive commodities. This research was conducted in June-August 2016. The data used is primary data through observations and interviews and secondary data obtained from the relevant agencies. Analysis of data using Location Quotient (LQ), Rasmussen's Dual Criterion (RDC), investment feasibility, land suitability and SWOT. Commodity that have a lucrative opportunity in Cilacap for horticultural crops include chilli, mangosteen and banana. In order to develop agribusiness in Cilacap, improving the quality of human resources in agriculture as well as group activities; increase promotional efforts for competitive commodities will require the provision of information competitive commodities for investors; extending the land, control over land use, guaranteed prices for competitive commodities, climate change mitigation, infrastructure development and ease access to credit for farmers; and more study for each commodity